Employers are obliged to report and pay payroll withholding tax and employer’s National Insurance contributions six times a year. The provisions of the Tax Payment Act concerning the deduction of withholding tax also apply to the payment and reporting of employer’s National Insurance contributions, cf. the National Insurance Act section 24-3. See chapter 6 concerning who is obliged to pay employer’s National Insurance contributions.
Reporting takes place using the employer’s payment record form «Settlement lists for payroll withholding tax».
Foreign employers with tax municipality 2312 must send their payment record forms to the International Tax Collection Authority.
Norwegian employers must submit payment record forms to the tax collector in the municipality in which the employer’s head office is located (tax municipality).
When filling in the payment record form, the payroll withholding tax must be specified by municipality. The total amount of payments made that are liable for employer’s National Insurance contributions must be entered in the payment record form.
Deadlines for submitting employers’ payment record forms and paying payroll withholding tax and employer’s National Insurance contributions for the pay period:
| January - February |
by 15 March |
| March - April |
by 15 May |
| May - June |
by 15 July |
| July - August |
by 15 September |
| September - October |
by 15 November |
| November - December |
by 15 January |
Payments in settlement of payroll withholding tax and employer’s National Insurance contributions shall be made to:
International Tax Collection Authority, P.O. Box 8103, NO-4068 Stavanger, Norway.
Account no: 6345 06 23123
Iban number: NO33 6345 06 23123
Swift address: NDEANOKK
Bank: Nordea Bank Norge ASA, Cash Management, P. O. Box 1166 Sentrum, NO-0107 Oslo, Norway